Extended ledger system.



N 815,259. PATENTBD MAR.'13 19 s. F. w. BRIGGS. o

EXTENDED LEDGER SYSTEM. uruouron ruw JULY a, 19:14,

11 sums-msm x,

No. 815,259. PATENTED MAR.. 13, 1996.

F. W. BRIGGS. EXTENDED LEDGBR SYSTEM.

APPLIUAT FILED JULY B. 190i.

17 BHEETF-SBEBT renfmfr,

.MM/croi? w www;

@.@YMN A Q VPATENTE) MAR. 13, i966.

F. w, BRIGQS, BXTERDBD Lamm SYSTEM.

APLIGTIBX FILED JULY B. 1904.

17 BHEBTS-SHBET 3.

@ma f 815,259. YPMENTBD Yma. 13, 19076.

Y, E', SRIGGS. BXTEBEB LEEE SYSTEM. ik Pnmuen FILED mma. 1904. 17 SHEBT88HEBT 4i No, 315,259. PATENTED MAE. 1s, 1906. E. W. EEIGGS EXTENDEDLEDGER SYSTEM.

APPLIUATIOH PILE!) JULYG. 1904.

17 SHEETS-SHEET 5.

,live-nrw?, )rhyme/.5 )Y ,56166.5.

y j mm @zw www@ No. 815,259. PATENTED MAR. 13, 1906.

F. W. BRGGS. EXTENDED LEDGER SYSTEM.

APPLXGAHN FILED JULYS. 1904,

17 SHEETS-SHEET 6A .m. m wumm ...3...

/TTEJT' C22/Mm N'. 815,259.` PATBNTBD KAR. 13, M406.

P. W. BRIGGS.

EXTENDED LBDQER SYSTEM.

APLIUATIQH FILED JULY B, 1964.

17 SHEETS-SHEET 7` @im fir Mwyfzf/KM W' M/s/ No. 815,259. PATBNTED MAR.13, 1906. P. W. BRIGGS. BXTENDBD'LBDQER SYSTEM.

APPLIGATION FILED JULYB, 1304k nml.:

,MW W. w m

PATENTE!) MAR. 1s, 1906'.

, T. w. muses. EXTENDED LTDGER SYSTEM.

urmouxu FILED :un s. 17904.

, 1v sums-4mm' a` Naim 0 Y ozxm zo uuzim Y PATENTBD MAR. 13,Y 190s.

P. w. Eames. EXTENDEB LEDGEB, SYSTEM.

APPLIATlQE PILE!) ULY 1901i.A Y s l l? SHEETS-SHEET 10,

...wurm Imn JEH.

PATENTED MAR. 13, 1906.V

l A F. W, BRIGGS. EXTENDED LBDGER SYSTEM.

APPLIOATIGE' FILED JULY 8. 1904.

17 SEBSB-BHEBT 1l.

Wwf-f i i No. 815,259. PATENTBD MAR. 13, 1906. F. W. BRIGGS. EXTENDEDLEDGER SYSTEM.

l APPLIOATION FILED JULY? 904 17 SHEETBBEBET 12.

#rreqrj @JW/Mlm z :a 8 ui um gil' u n. x m

JAnuAnv uns Essai:

IAmma ma. 1s. 199s.'

` 'EXTENDED Limusa SYSTEM.a

APPLITIUI IHIBD .IULYL 19-04.

snafu-anw: 1s.

No. 815,259. PATENTBD MAB.. 13, 1906. F. W. BRIGGS.

EXTENDED LBDGBR SYSTEM.

Y AP? Tl FILE JU Y 190 Lgl D L s 4 17 SHBETB-SHBBT 14.

CASH PAID von Duscoums rennes1- (han Pmo Awunr la BMM: 1Q ron G0005 aiNo'rs El LLS PAYABLE No. 815,259. PATBNTD MAR. 1a, iisd-6. r. w.BRI-Ges.

EXTENDED LEDGBR SYSTEM.

PPLIOATIM nim: JULY ,1an

s 4 1'.' snI:BTa.-snnn'r 15.

BALANCE PAID Hub

l PATBNTBD MAR,1s,19os. m F. Wammes,

EXTENDED LBDGBB. SYSTEM.

YAPYLIOLJIIGE FILED JULY B. 1904 i 17 SHEETS-SHEEP a'lLLs P 'ABLE No.815,259. A PATENTED MAR. 3, 1906. F. W. BRIGGS.

EXTENDED LBEGEE SYSTEM.

APPLIGATIQH 'ILSD JULY B. 1904.

' 1'? EHBETE-BHEET 11.

El L. LS PAYABLE Ziff/9; ff

Bums PAYABLE a.. M f ZY 'UNITED' STATES:

mifatrnirr OFFICE.

FRANCIS BRlGGS, F LVSTON. MAINE.

EXTENDED LEDGER SYSTEM.

specificati@ er Lettere Patent.

1 nieuwe staren' 1s, ieee.

Application led .ny Ri i964- Seriei No( $15,308.

`To all whom. it mfrty concern.:

Be it known that I, FnANcis W. Bnioes, sY

citizen of the United States, residing ailles-r.

iston, Maine, have invented certain new and usefui Imlfarovexnents 1nExtended Ledger Systems, o which the foilowing is e specifica tion.

My invention herein set forth relates to theV structure of theaccount-book, as hereinafter described and claimed, and linvolves e newsvstem ofbookkeeping designed for greater simplicity, for the more.ready and certain exhibition of the business transactions, thecondition of each custonlers` accenni, his items and balances, as welias the condition ofthe business, the bilis due sind persino, and thebillances, and generally whatever cm1- cerns the owners of the business.The construction of the book whenused with atei porary binder also makeseasy the removal and v insertion of sheets and renders the boot' aperpetual one.

A eading feature of my invention consists in grouping the accounts. ofcustomers onder inltini-ner'ne letters, in which grouping the individualaccounts .of

ersons onder the saine name-initioh to et er with an index therefor, anda menthy statement of summaries or results ofthe individual transectionswith reference. to the individuel accounts are included in one group,th:` imei number of groups including 'all the initisi neme letters orthe total business to which the book relates', 'and in this aso pnwieionis mede for the constant showing of beences es weil es the nature andextent and stato of each'cnstomers business. V

My vnrentkin also includes speciei een?Y struction and arrangement. oflinesQcoitxmns iiustrate the blank s and `spacesof sheets, allV ashereinafter set forth. These are illustrated in the accompenvingdrawings, in whichi"igure 1 is e respective View of the assembledshectsfheh in a temporary binder.' YFig. 2 is o view of a ledger-stuband bililhem sheet, the sheet bein feid'ed up slightly to iicet beneaththe seme.V

Fig. 2Vx is a View loif a'lexlgcr-sheet used with 1 the' sheet-she'wnmixg. f-that is, e sheet that is useil for the. account of customers whodo not care for an itemized.statemeiit at the end oiY the month,v Fig.Bis e View showinrr "the iiivisionsheeioenying the index-tai; an

also the numericdi indexfsheets, e sniicient nro carried.

yortion of each sheet being shown to i'uly Y.ilnstreie the same. Fig. 4is e View of the ieiiger-shcct'to which the totals from ail theicdger-stubs of each section are carried. '.Fi 5 is n view of the totaliedger-sheet to whic nil the totals of the iedger-sheets of al1 thesections are carried. Fig. 6 is a view of the sheet holding the baencein merchandise totais for the entrehusincss for each month of the year.Fig. 7 is a View of the labor-sheet.

Fig. 8 is e view. of the trial-balance sheet.

F 9 is a; View of the cash.-account` sheet.

Fig. I0 is a vien? of the employees acconntsheet. Fig. 11 is e view ofthe personal-account sheet. Fig. 12 is a View ofzthe eX- ypense-'account sheet. Fig. 13 is a: 1'view' l of the account-.sheets forbiiis payabie.- Fig. 11i is a View of the total ledger-sheet to whichthe totals to ail the billseyable'sheets of Aeach section are carried.iig. 15 is aview of the oiphnbeticei totaLsheet to which the totals*=fromnll the sheets i4 are carried, and Fig. 16

is a vien' ofthe-sheet to which eli the totalsVv Fig. z, having a.vertical weakenedV line Y intr it into two parts 4 and 5,t'i'erst ofthese,

4, being printedv as e bill-head and beingdesignedV te he etsehed Vandsent or delivered teins a series of individua-eceonnt..ieets,

leach of which consists of e'iee or 'pgef3,

vid-j to tie party with when) theaeeount is opened A Vit contains theusuel items and .debtJelnd credit columns, :is indicated b Dr. and'1Cr'mid columnsw ich are`..indi cated by the words i Paid foi'lebor.V andBaience. The ledger-stub (indicated by the `numeral 5) contains at thetpblank linesthe letters y for thc purchasers name, the date df o eningY the aecoont', 'the' time of rendering t e es counts or statements,closing the account;

' :md the carrjing forward of :i bainnoe; as

Sie;

clearly indicated. Beiow this space are ad zs l takes made in postingitems from the sales- 5 grore for each letter of the alphabet, wherebyIl". tgroup :l

plurality of vertical lines formin columnson the ledger-stub proper,these co umns being respectively for the date, the day-book page orcheck-numher, the number of salesman, the total amount of the sale,credits by cash and by note. and balance due. Back of each page or leafthus ruled it will be seen that there is a blank sheet 6, between whichand the ruled portion 4 isplaced a carbonsheet, so that a carbon cop'ywill be made of the bill 4, thus keeping a complete record after thebill has been detached. It will be seen from the sheet thus describedthat the balance-column will always show the balance of the eus tolnerslast-months account and also the final balance due and thatthe customersbill is always ready to be delivered to the customer whether or not thebookkeeper is present, as all that is ne'cessar to he done when acustomer asks forl his bill is to transfer to the balance-column of thepart or section 4 the last amount in the balance-column of the section5, detach the section 4, and hand it to theeustomer. By providing theamountofsale column I am enabled to check any misbook to the itemizedbill, which forms a part of the ledger-stub.

Some customers retain their sales-checks and do not care to.have anitemized statement of account sent them, and to rovide for these I use acertain number o sheets or pages, as indicated in F' 29. This sheet isruled in two arts, whic are duplicates of -each other andlboth of whichare detachable 'providing' two bills for each sheet, as the full widthof the sheet is not needed for a bill of this character. Each sectionisA provided with the same columns as the ledger-stub, having inaddition a narrow goods-column. In usin` this it will be understood thatonly the tota of each sales-check is entered on the sheet, and when itis sent to the customer the latter refers to his sales-checks, which hehas kept if he wishes to see the separate items for i the amount of anyone date. A b lanksheet sused under this with a manifold sheet sim.i' arto the sheet of FigL2 to keep therecord. I

f .provide as many ofltliese pages or sheets as the size ofthl/abusineas warrants, thirty being described as a convenient number,and be- ,-tween' the pages at intervals I mount sheets of ea ,linen orshade-cloth, (indicated at 8, Fig.

3,) xv ich have on their edges projecting tabs 9, al namesunder-eachletter are grouped to- '.jgether and ma .l cining each s eet 8 is anindex-sheet 10,

i, hxch is provid u Vwith a vertical column for ntainlng the a of thecustomers within a imm for numbers, which umbers '1 4ilde thel dividualaccounts.

l .i It will he'seen that by making the indexsheet whichcarries"thealphabetical tab inmasts 'tals can. then -the year.

be readily turned to. .Ad-

dependent of the sheet which carries the names of the customers I avoidthe expense of buying a new set of letters when the customers havechanged and of the trouble of transferring their names, as only onesheet at a time is necessary to he changed.

For each letter of tbe al habet and preferably in proximity to theindex-sheet I provide a requisite number of ledgersbeets 11, Fig. 4,which contain sets of vertical columns for each month of the year andsubcolumns in each set headed Amount rendered, Amount cash paid," Amountpaid by note, and Balance duc," as indicated. The numbers in a verticalrow at the left hand of each subset from l to 30 indicate the page' ofthe section, so that this page or sheet will show the full amount of theaccount rendered the amount -the full amount of the balance due from anone of the thirty customers, for every month of the year, and of courseit is onlynecessar -to'turn to theindex-sheet to the correspon ingnumber thereon to ascertain the customer owing an .particular am nt onthe ledgersheet, and vice versa, fr m the number on the index-sheetdirect re/ference can be made to the ledger-sheet for theitems referredto. The total at the foot of the col- -umns of this ledger-sheet will hethe total of all the customers whose names begin with the same letterofthe alphabet, and these four totais may may by months butwith etwenty-six letters o the alphabet arra ed vertical] at the side,asshownby the s eet marke 12. (See Fig. 5.) Thus 1t will be seen that fromthis sheet I can tell at a glance the total of the paid by-cash and bynote, and.

then be carried forward to the sheet containing columns arranged in thesame' amount rendered, cash paid, amount paid by nete, and balance duefrom all the customers whose names be in with any one letter of the,alphabet for eac month of the year, and the totals at the foot thetotalsfor'all the purchasers, thus saving the work of going over a greatmany pagesJ under ordinal-[y]7 ledger systems. These toance andmerchandise sheet 13, Fig. 6, Awhich has columns for the amountrendered, total cash paid,-` total paidbynote, total balance due, andtotal cashsales for each month .in From-thc figures of these columns inorder to et the amount rendered the last month's balg total amountrendered. If to thetota'l balance d ue the total cash id on account headded and the last mont s balance be subof these columns will givecarried forward to the bal-- ance' can be subtracted from the IIOtracted from this amount the result will be the merchandise sold duringthe month on credit. -If the cash results be added, the result is thetotal amount of merchandise sold.

This is clearly indicated by printed matter on the saidmerchandise-sheet.

1o made.

'35i hand, the customeneils to 5o withbut 5 the months of the your andheving'the numerels from 1 to 30 down the lefthunfl margin of eachcolumn to indicate the number of the page of the section und the cus-Atumor against whom the charge for labor is rihe total ot the foot ofeach of these columns will give the total amount paid for labor for eachmonth, und this amount will hedded to the previous balance and the totalused os n. balance in taking the incrn x 5 ehondise account.

The columns for amount oid note and the provision of' means for eepmg orecord of amounts paid for labor are important features.`

In the ledger-stub the provision of e' col umn for itemsgpaid b notesaves the trouble of going to another ook to find what bolance is' dueby note, for where customers p ay by note it is necessary to treat thatamount as unsettled' lnono way and as settled by note in another Way,for when a. merchant f takes e outomers note in payment for Yoocls orsettlement of vaccount he netural y indorses the note' und gets itdiscounted at the 3o bank. I provide a. column Cash-discounts,

` Fig. 13, in nBills payable to connect with '.the noteftilun'm' inledger-stub in Bills .re-

Y ceivable," which shows the fullemount of money aid out for discount.'On the other ny the note when due the merchant is oblige to ehargeup thenotebnce o' ein with discount and interest es e balance ne. By providingc. column Paid by notef for notes on the ledger-sheet 4o shown in Fig.Ilaud similar columns in the sheet o Ifigs.` 4 and 5 condensing all theoutstanding pa. er, I secure o. correct stetermnit;`

of all unpai notes.

The connection or cooperation of the Paidfor-labor column on section 4of the sheet shown in Fi f2 with`the'shect 14(sl1.own in` Fig. 7) is oextreme importoncegss a moraY Schaut cannot take acorrect merebenisesccount without the Paid-for-lsbor column Qing to. all thetrouble ofgoinover 'efichfstu separate and picking out el pay l ments'received forlabor, and morethannehalf of the poymentsin'soine businesses is forlabor. 'So inorder-to get o correct statement of merchandise account ofgoods sohenter v all amounts receivedfor loller in flsliitfor-iaf borcolumn on the bill-sheets eniithen oon dense itvon the ,iabnfsheet andtreat the fuli amount' reeeirli Ainbox.' esx inet months 6o balence bystifling it to thelast months bolmice due anni ,thensubstrot the resultfrom the amount rendered, and in that way I have a correct eccount. Y

The sheets for' the cash account ere indiconnection with `accountsreceivable.

esteri by the numeral l5, having noch four columns lor cosh sii-los,cosh received ou uceount, cash poid out, und balance ou hund foreach doyof the month. The results received from thc columns \lwfore described moy bc carried to the trial-balance sheet,.(in dicoteil ut 15,) whichcontains columns for euch month in the your und fronrirhicli themerchant con sec etY n glunce inst how hc stunde for ouch month ofthc-gerer to proit sind loss und stock on hand.

YThe foregoing relates mainlyY to the bills or accounts receivable. Inuclflition to `this l provide in the somo ledger e. section ol' groupsfor bills psychic, having rin-index system ond initial-letter groupingexactly like that de scribed in connection with the bills roceiw able.Under euch letter of the alphabet I provide u plurality of ledger-pagesruled for date, dcscri ition of purchase, amount of goods boug lt,cs.shpaid for goods, amount poid by noto, amounttobe oid, cosh-dis# counts,ond niountpaid for interest. (See Fig. 13.) e lootings from thesecolumns are carried over to the ledger-sheets. Fig. 14, at the bock ofeuch section, which will show in the six vertical columns gijjeech monthYcori-espnnding to the six narrow columns of the ledger-page the fullvamount of business transacted with all the firms of that section, therebeing o. numbered line corresponding to each page of the section similarto those shown in Fig. 4. Y The footings of these columns orc thencorrieri` tothe sheet, Fig. l5, having corresponding columns for eachmonth with the letters ofthe alphabet in e. vertical row at the margin.The sheet shown in Fig. l5 is similar to that shown in Fig. 5, so thateach line receives the totals of all the eccounts of all porties whosenames begin with the corresponding initial letter in the saine manner asdescribed hereinheforemin le totals ol these columns give the tota-loniount of business l` or the month for all the arr-.coun ts, and theresults may he further condensed on the sheet shown in Fig. Yi6,eeeorrling to the instructions of thosecolumns, es in hills or accountsreceivable. In addition to the forcgoing I find it desirable to inciurlein the same ledger an employees account, as indi- IDG cated at 16, Fig.10, a. personel account, a,s

indicitut i?. and s. monthly-expense ne count, as indeete et i8.

Tho'trislehcionce sheets (shown in Fig. 8)

contein Asets of columns for every month in noted .res ieetively,

